Case Law Details
Case Name : CIT Vs RBF Rig Corporation (Uttarakhand High Court)
Related Assessment Year :
Courts :
All High Courts Uttarakhand High Court
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RELEVANT PARAGRAPH
Whether, the ITAT has erred in law in holding that reimbursement of expenses on account of catering charges and fuel etc. to the assessee were not part of the gross receipts for the purposes of Section 44BB of the Income Tax Act, 1961?
5. Before further discussion, we think it just and proper to quote the provisions contained in Section 44BB of the Income Tax Act, 1961, which reads as under:
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